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Compliance Recap: 2015

From the Cadillac Tax to same-sex marriage, healthcare reform saw a number of changes and additions in 2015.

In January, Supreme Court agreed to hear cases relating to the same-sex marriage. In late June, the courts ruled in Obergefell v Hodges that same-sex marriage is protected by the 14th amendment. By October, the IRS had presented proposed regulations to reflect the decision and require terms indicating sex such as “husband”, “wife” and “husband and wife” be interpreted in a neutral way.

The Cadillac tax made its first of several headlines in February as the IRS began the process of writing regulations to provide details on how the tax would operate. The plan was for the Cadillac tax to be implemented by 2018. However, the week before Christmas things changed. President Obama signed the Ominibus Bill which gave a two year delay for implementation of the Cadillac tax.

In February, the Department of Labr updated the definition of “spouse” under the Family Medical Leave Act (FMLA). The adjustment was to make copmliance easier by defining spouse as a person “with whom an individual entered into marriage as defined or recognized by state law.”

In April, the Equal Employment Opportunity Commission (EEOC) looked to amend regulations and provide guidance on implementing Title I of the Americans with Disabilities Act (ADA) as it related to employer wellness programs.

May saw the IRS lay out 2016’s annual limitation on contributions for High Deductible Health Plans.

Draft reporting instructions for 6055/6056 wer introduced in August. However, those deadlines were amended at the end of December.

The IRS proposed non-discrimination regulations in September. The proposed regulation aimed to make clear that individuals would not be excluded from participation, denied benefits of, or subjected to discrimination on the basis of race, color, national origin, sex, age or disability.

November’s big news was the repeal of the ACA auto enrollment requirement.

For a complete look at the top Compliance News headlines in 2015, click here for the download.